1. Theodore H. Merriam, (P.C.)
Title: Member
Law School: Denver University (J.D., 1978; LL.M. in Taxation, 1982)
College: Brandeis University, B.A., magna cum laude, 1975; Pomona College
Admitted: Denver University (J.D., 1978; LL.M. in Taxation, 1982)
Practice Area: Tax Controversies, Tax Litigation, Employment Tax, Tax Collection, Tax Appeals, Tax Audits, Federal Tax Controversies, State Tax Controversies, Tax Fraud
Membership: Denver, Colorado (Member, Section on: Taxation Law) and American (Member, Section on: Taxation) Bar Associations Greater Denver Tax Counsel Association (President, 1992).

2. Kevin A. Planegger
Title: Associate
Law School: Arizona State University, J.D., 1994; University of Denver, LL.M., Taxation, 1996
College: University of California at Irvine, B.A., 1990
Admitted: Arizona State University, J.D., 1994; University of Denver, LL.M., Taxation, 1996
Practice Area: Tax Controversies, Tax Litigation, Employment Tax, Tax Collection, Tax Appeals, Tax Audits, Federal Tax Controversies, State Tax Controversies, Tax Evasion, Tax Fraud
Membership:

3. Olena Ruth
Title: Associate
Law School: National Pedagogical University of M.P. Drahomanov, Class of 2001, Specialist's Diploma in Law, , National Pedagogical University of M.P. Drahomanov, Class of 2001, Teaching in Law with highest honors, , University of Colorado, Class of 2010, J.D., with emphasis in taxation, , University o
College:
Admitted: National Pedagogical University of M.P. Drahomanov, Class of 2001, Specialist's Diploma in Law, , National Pedagogical University of M.P. Drahomanov, Class of 2001, Teaching in Law with highest honors, , University of Colorado, Class of 2010, J.D., with emphasis in taxation, , University o
Practice Area: Taxation, Criminal Taxation, Criminal Tax Audits, Employment Tax, Federal Income Tax, Federal Tax Controversies, Federal Taxation, Income Tax, Individual Taxation, Property Tax Abatement, Property Tax, Property Tax Appeals, Sales and Use Tax, State Income Tax, State Tax Controversies, State Taxation, Tax Appeals, Tax Audits, Tax Collection, Tax Controversies, Tax Credits, Tax Fraud, Tax Law, Tax Litigation, Personal Property Taxation
Membership: Member: Denver, Adams, Colorado (Member, Sections on: Taxation, Business Law, International Law) Bar Associations.